305 results found

Après les arrêts abondamment discutés du Tribunal fédéral 9C_837/2014 du 8 avril 2015 et 141 V 634 du 3 décembre 2015 sur la délimitation entre salaire déterminant et dividende exonéré de charges sociales

ithholding tax rate corrections: an important deadline for the withholding tax is approaching: 31 March 2019.

As of March 11, 2022, all individuals seeking protection from Ukraine who have fled since February 24, 2022, due to the Russian military invasion will receive an S permit in Switzerland upon application.

Public and private companies with 50 or more employees will soon be required to ensure that 4% of their workforce consists of Bahraini nationals with disabilities...

In Switzerland's current zero-interest rate environment, high-yield bonds may gaining appeal as investors seek better returns. Their resilience to rate changes and potential for income and diversification...

Die letzten Differenzen zur Unternehmenssteuerreform III sind beseitigt. Der Nationalrat hat am 14. Juni 2016 eingelenkt und die Beschlüsse des Ständerats übernommen.

For many years, Ticino was among the only Cantons interpreting Federal tax legislation by not allowing professional expenses tax deductions to executives...

In decision 9C_606/2025 of 24 February 2026, the Swiss Federal Supreme Court held that interest expenses on acquisition debt transferred to a target company through a downstream merger are not deductible where they lack a direct nexus to the target’s own business activity.

In connection with the international pressure on the Swiss corporate tax location, especially in relation to the Cantonal exemption of income for holding companies as well as the status...

With the aim of combating tax avoidance and evasion, which have a direct impact on the functioning of the internal market, the European Commission adopted on 22 December 2021 a Proposal for a Directive laying down rules to prevent the abusive use of "shell entities" for tax purposes.

Tax equalisation is generally a key component of global mobility programmes to ensure that seconded employees are neither advantaged nor disadvantaged from a tax perspective...

International assignments do not work on the fly.

Im vorliegenden Beitrag werden drei Bundesgerichtsentscheide thematisiert, welche während des Berichtszeitraums von Juli bis Dezember 2019 ergangen sind

In 2018, Switzerland will start executing the Automatic Exchange of Information (AEOI) since it will, for the first time, be transmitting to other countries the data collected from Swiss financial institutions...

Ruth Bloch-Riemer and David Weimann of Bär & Karrer explain why employers' duties and liability exposure in the fields of payroll should not be underestimated.

The Swiss withholding tax is a pivotal aspect of Switzerland's taxation system, particularly for foreign investors. This tax is levied on various types of income originating in Switzerland...

Non-Swiss nationals are allowed to stay in Switzerland as tourists, without registration, for up to three months.